SPBL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) These two appeals involve common factual matrix, though relate to two different assessees, and have been filed against different orders of the learned authorities below. However, they have been admitted by framing identical questions of law, and do involve common question of law, and are, therefore, being decided by this common order.

(2.) For the sake of convenience we take the facts of Appeal No. 10/2005.

(3.) The facts of the case are, that the assessees are process houses, engaged in the manufacturing, and processing of man-made fabrics, falling under Chapters 54 and 55 of Central Excise Tariff Act. The assessees were issued notices by the Joint Commissioner, as in the opinion of the said authority, the assessee has not paid central excise duty amounting to Rs. 7,57,266/- on clearance of 84407.50 metre of man-made fabrics, cleared after 1-3-2001.